Authority

The executive officers of the state shall be the Governor, Lieutenant Governor, Secretary of State, Auditor of Public Accounts, State Treasurer, Attorney General, and the heads of such other executive departments as set forth herein or as may be established by law.

Qualifications

Note: Ballotpedia's state executive officials project researches the constitutional or statutory text that establishes the requirements necessary to qualify for a state executive office. That information for the Nebraska Auditor of Public Accounts has not yet been added. After extensive research we were unable to identify any relevant information on state official websites. If you have any additional information about this office for inclusion on this section and/or page, please email us.

Elections

Nebraska state government organizational chart

Nebraska elects auditors in the midterm elections, that is, even years that are not presidential election years. For Nebraska, 2006, 2010, 2014 and 2018 are all auditor election years.

Vacancies

As established by Article IV, Section 11 of the Nebraska Constitution, in the event of a vacancy in the office of auditor of public accounts, the governor fills the office by appointment. The appointee serves until a successor is elected and qualified.

Duties

The major duties of the office of the Auditor of Public Accounts include:[2]

Constitutional authority to audit all State fiscal activity

Statutory requirement to:

Conduct audits of all State agencies, officers, boards, bureaus, and commissions;

Conduct annual audits of certain political subdivisions, educational service units, and federal funds by contract;

Set audit standards for all auditors conducting audits for State agencies and political subdivisions;

Provide audit guidelines for all auditors of political subdivisions;

Review all audits conducted by auditors of political subdivisions;

Conduct investigations of reports of alleged government waste, fraud, and mismanagement;

Conduct performance audits of political subdivisions receiving more than $25,000 from the State during the audit year;

Conduct performance audits of State agencies when expressly authorized by the Legislature; and

Report to the Legislature any potential problems relating to the effectiveness, efficiency, or performance of State programs discovered in the course of conducting government audits.

Divisions

Note: Ballotpedia's state executive officials project researches state official websites for information that describes the divisions (if any exist) of a state executive office. That information for the Nebraska Auditor of Public Accounts has not yet been added. After extensive research we were unable to identify any relevant information on state official websites. If you have any additional information about this office for inclusion on this section and/or page, please email us.

The officers provided for in this article shall receive such salaries as may be provided by law. Such officers, or such other officers as may be provided for by law, shall not receive for their own use any fees, costs, or interest upon public money in their hands.

2013

2012

Historical officeholders

There were six Auditors of Public Accounts of Nebraska Territory between 1855-1867.[5]

List of Former Officeholders from 1855-1867

#

Name

Tenure

1

Charles B. Smith

1855-1858

2

Samuel L. Campbell

NA*

3

William E. Moore

1858

4

Robert C. Jordan

1858-1861

5

William E. Harvey

1861-1865

6

John Gillespie

1865-1867

Note*

Campbell was nominated but did not qualify.

There have been 25 Auditors of Public Accounts for the state of Nebraska since 1867. Of the 25 officeholders, 18 were Republican, four were Democrat, one was Democrat/Populist and two switched parties while in office.[5]